Budgeting and public expenditures

Senior Budget Officials network on performance and results

The SBO Network on Performance and Results supports the mandate of the OECD Working Party of Senior Budget Officials "to improve the effectiveness and efficiency of resource allocation and management in the public sector" by assisting member countries to design and implement performance- and results-based budgeting and management reforms.

The OECD has defined performance budgeting as budgeting that links the funds allocated to measurable results. There are three broad types: presentational performance budgeting, performance-informed budgeting, and direct performance budgeting. Full explanations of these three types can be found in the eight-page document, Performance Budgeting: A Users' Guide (OECD Policy Brief, March 2008).